FOR OFFICIAL USE ONLY Report No: RES45628 INTERNATIONAL DEVELOPMENT ASSOCIATION RESTRUCTURING PAPER ON A PROPOSED PROGRAM RESTRUCTURING OF THE PUBLIC FINANCIAL MANAGEMENT AND ACCOUNTABILITY TO SUPPORT SERVICE DELIVERY PROGRAM FOR RESULTS APPROVED ON DECEMBER 19, 2017 TO THE ISLAMIC REPUBLIC OF PAKISTAN Governance Global Practice South Asia Region Regional Vice President: Hartwig Schafer Country Director: Najy Benhassine Regional Director: Zoubida Kherous Allaoua Practice Manager: Hisham Ahmed Waly Task Team Leaders: Akmal Minallah, David I, Uzma Sadaf The World Bank PFM and accountability to support service delivery PforR (P157507) ABBREVIATIONS AND ACRONYMS ACC Audit Competency Center ACL Audit Command Language AMIS Audit Management Information System AGP Auditor General of Pakistan CGA Controller General of Accounts CFAO Chief Finance Accounts Officer CNIC National Identification Card COVID-19 Novel Coronavirus 2019 CCI Council of Common Interest FABS Financial Accounting and Budgeting System FCC Fiscal Coordination Committee IAPB Internal Audit Policy Board IDA International Development Association NADRA National Database Registration Authority OBB Output Based Budget PAC Public Accounts Committee PAO Principal Accounting Officer PDO Project Development Objective PFM Public Financial Management PFM Act 2019 Public Financial Management Act 2019 PforR Program for Results PPRA Public Procurement Regulatory Authority RF Results Framework TSA Treasury Single Account The World Bank PFM and accountability to support service delivery PforR (P157507) DATA SHEET (PFM and accountability to support service delivery PforR - P157507) BASIC DATA Project ID Financing Instrument IPF Component P157507 Program-for-Results Financing No Approval Date Current Closing Date 19-Dec-2017 30-Nov-2021 Organizations Borrower Responsible Agency Islamic Republic of Pakistan Ministry of Finance Program Development Objective(s) The project development objective (PDO) is to improve public financial management and procurement systems for better management and accountability in service delivery for health and education sectors. OPS_TABLE_PDO_CURRENTPDO Summary Status of Financing (US$, Millions) Net Approval Effectiveness Closing Ln/Cr/TF Signing Date Commitment Disbursed Undisbursed Date Date Date 30-Nov- IDA-61700 19-Dec-2017 29-Dec-2017 29-Dec-2017 400.00 286.11 113.89 2021 Policy Waiver(s) Does the Program require any waivers of Bank policies applicable to Program-for-Results operations? No Page 1 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) I. PROGRAM STATUS AND RATIONALE FOR RESTRUCTURING 1. The World Bank’s Board of Executive Directors approved the Public Financial Management (PFM) and Accountability for Service Delivery Program for Results (PforR, P157507) on December 19, 2017. The Program became effective on December 29, 2017, with a closing date of November 30, 2021 and overall allocation of US$400 million in International Development Association (IDA) Credit. The Program aims to “improve PFM and procurement systems for better management and accountability in service delivery for the health and education sectors”, through the following five result areas:  Strengthening the Legal Framework and Internal Management Systems in Line Ministries and Service Delivery Units (US$140 million);  Improved Procurement Performance (US$50 million);  Payroll and Pension Payment Systems (US$60 million);  External Audit, Legislative Scrutiny and Social Accountability (US$70 million); and  Performance-based Grants (US$80 million) 2. The Program development objectives (PDOs) and government priorities are well aligned, and the Government is keen on making continual efforts towards successful Program implementation. Though some activities have been delayed because of the extensive scale of activities and challenges faced by the Novel Coronavirus 2019 (COVID-19) pandemic, progress has been substantial, considering the nature and history of PFM reforms in Pakistan. The Program has widespread buy-in at the strategic level, as reflected in the PFM Reform Strategy and several actions taken under the PFM Act 2019 in terms of the federal government’s transitioning toward the Treasury Single Accounting (TSA) system, decentralized payment process and internal auditing set up in each ministry under Principal Accounting Officers (PAOs), and delegation of full financial powers to PAOs to manage their budgets effectively for improved service delivery, to name a few. 3. Progress has substantively improved and is Moderately Satisfactory. The Program achieved substantive results in recent months despite the challenges of COVID-19 and the rigor of Government budget preparation activities. Yet, the Government cannot complete the development and implementation of an e-Procurement system in the health and education sectors and implement the TSA framework before the Program closing date of November 30, 2021. As a result, the overall progress towards PDO achievement is rated Moderately Satisfactory, while the Implementation Progress has been retained at a level of Moderately Unsatisfactory1. 4. Progress against implementation of the five result areas and achievement of the PDO level indicators is as follows:  Key Result Area 1: Strengthening the Legal Framework and Internal Management Systems in Line Ministries and Service Delivery Units. Following the enactment of the PFM Act 2019, a PFM Implementation Committee was established that meets regularly to assess the implementation of the Law. As required by the PFM Act, a mid-year budget execution review was presented to the Cabinet. The budget for the fiscal year 2020-2021 included significant initiatives. The Federal Government has defined the functions and responsibilities of the Chief Finance and Accounts Officers (CFAOs) in consultation with the Auditor General of Pakistan (AGP), Finance Division, and the Controller General of Accounts (CGA). As per the approved arrangements, the office of CFAO has the responsibility to support PAOs However, for the latest ISR, the team preferred to maintain a Moderately 1Per the latest Implementation Status and Results Reports, approved by World Bank Management on July 21, 2021: https://documents1.worldbank.org/curated/en/916291626872782845/pdf/Disclosable-Version-of-the-ISR-PFM-and-accountability- to-support-service-delivery-PforR-P157507-Sequence-No-06.pdf Page 2 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) Satisfactory rating for PDO achievement and Moderately Unsatisfactory rating for implementation progress in planning, budgeting, budget execution, reporting—including the mid-year reporting and performance reporting against the Output Based Budget (OBB), and improving service delivery through continuous oversight. The Government has constituted an Internal Audit Policy Board (IAPB) to establish the internal audit function at the federal level. The IAPB is responsible for policy making and setting scope and standards, approving internal audit manuals and charter of internal audit, and monitoring the overall effectiveness of the internal audit function. A Cash Management and TSA policy (2019-2029) has been notified to secure timely availability of cash to meet obligations, economize on cash within Government at the federal level, save interest costs, and manage Government’s cash flows efficiently in a way that benefits debt management and monetary policy.. TSA rules have also been notified.These reforms are also trickled down to the provincial governments through the forum of fiscal coordination committee and their sub-committees.  Key Result Area 2: Improved Procurement Performance. After a delayed start, the government hired a firm to develop an e-Procurement system. Rules and regulations are currently being updated to support the implementation of an e-Procurement system, and Standard Bidding Documents were prepared and are to be notified. The Public Procurement Regulatory Authority (PPRA) established a Project Management Unit and will be hiring qualified staff . It is expected that the e-Procurement system will be fully developed by the end of November 2021, followed by implementation in the health and education sectors.  Key Result Area 3: Payroll and Pension Payment Systems. The Cabinet has directed the CGA to move all pensioners to the Direct Credit Scheme (DCS). The account opening procedure for the DCS at banks ensures that accounts are only opened for persons holding valid National Database and Registration Authority (NADRA) issued Computerized National identity Cards (CNIC). The payroll database of accounting offices also has a record of CNIC numbers for respective pensioners/employees. The identity of the person drawing the pension is verified against CNICs by the respective bank, the accounting office which processes pension, and the parent department to which the pensioner belongs. According to the Financial Accounting and Budgeting System (FABS) reports, more than 80 percent of civil pensioners of the Federal Government have migrated from manual pension payments to digital transfer of pension payments to pensioners’ bank accounts. The alignment of sanction positions and payroll of primary school teachers and health workers in the selected districts is progressing. The schoolteachers and health care workers are assigned unique personnel codes. This personnel code contains important information related to the employee (e.g., name, CNIC, age, date of birth, grade, school/Basic Health Unit (BHU )name, and designation). This personnel code is linked with payroll, pension and loans. The system was piloted in two districts and has now been replicated in 34 districts of Khyber Pakhtunkhwa.  Key Result Area 4: External Audit, Legislative Scrutiny and Social Accountability. An Audit Management Information System (AMIS) Competency Centre (ACC) headed by B-19 Office is operational. The AGP has applied Audit Command Language (ACL) on revenue and payroll data and recovered an amount of US$3 million. To promote citizen participatory audits, the AGP has provided space on its website for the citizens to flag issues of concerns that can be taken up in audits. Staff of AGP and Public Accounts Committee (PAC) have received training in the newly acquired AMIS. As a result, the system has processed a ten-year-old backlog of audit recommendations of the PAC. Dashboards are available for effective follow-up on PAC recommendations by the PAC Secretariat.  Key Result Area 5: Performance-based Grants. Article 160 of the constitution requires the establishment of a National Finance Commission (NFC). The membership of NFC comprises federal and four provincial ministers of finance. This article also requires that this council monitors the implementation of the NFC. Post 18th amendment, there was a dire need for enhancing fiscal coordination between the different federating units. In pursuance of Council of Common Interests (CCI )decision in case No. CCI 6/4/2017, dated November 24, 2017, the Finance Division notified the Council of Ministers’ Terms of Reference which enhanced its role to include fiscal Page 3 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) coordination among the Federal Government and the provinces. During a meeting held on May 4, 2019, the Fiscal Coordination Committee (FCC) approved recommendations from the FCC sub-committee on PFM and Accountability to Support Service Delivery Program regarding incentive grants to provinces, to improve the delivery of services in selected areas under the Program. Performance indicators were also notified for tracking progress under the related Disbursement Linked Indicator (DLI). In addition, the Finance Division allocated PKRs 4 billion to the federal budget for fiscal year 2019-2020 and PKRs 2 billion for the fiscal year 2020-2021 for performance grants. 5. Given the strategic importance of Program activities to the country, the Government has submitted a restructuring request, dated February 23, 2021, to extend the Program closing date by 19 months (from November 30, 2021 to June 30, 2023), reduce the overall Bank financing by US$20 million (i.e., from US$400 million to US$380 million), and amend the Results Framework (RF) and DLIs to better capture expected results. The restructuring request considers that the disruption caused by the COVID-19 pandemic further impeded the constrained four-year implementation schedule of the Program. The schedule was already unrealistic and did not match the complex design of the Program (including the multiplicity of stakeholders and linkages with the provinces). This restructuring will, therefore, enable the Program to fill the gaps created by challenges related to the pandemic and provides the opportunity to complete pending activities. 6. The PDO does not require restructuring. It is important to amend some RF indicators to align them better with the overall development objectives and revised DLIs. This restructuring will enable the Government to make progress on the lagging DLIs (e.g., DLIs 3.3 and 3.4) related to critical development and implementation of e-procurement systems at the federal and provincial levels. Government would also have more time to advance on the PDO and intermediate level indicators and disbursement to key activities. These would provide a solid argument to upgrade the Program performance ratings and exit the current problem status in the coming months. These are all transformational activities that constitute risks to the several key result areas and related outcomes if the closing date remains the same. 7. The Program has reached a critical phase that requires monitoring and troubleshooting at the strategic level. The following are critical actions that the Government needs to complete within the extended implementation period to further improve the Program performance:  Ensure that the Steering Committee, headed by the Secretary of Finance, meets every quarter to oversee Program implementation.  Implementation of the e-Procurement system should be ensured through a high-level committee, preferably under the Cabinet Reforms Committee, and should review the implementation status every month.  Provide the Deputy Controller General (FABS) with sufficient resources to enhance his team and fully implement all government-wide IFMIS reforms. He should have access to high-quality advisors and experts on technology infrastructure, licensing arrangements, and intra-operability framework.  Provide the Deputy Auditor General’s Special Audit with sufficient resources and governance flexibility to oversee the complete rollout of the AMIS across all departments of the Auditor General Office; and  Further strengthen the role of FCC for better coordination on fiscal reforms among the provinces. 8. The proposed closing date extension meets the requirements of the World Bank’s PforR Policy regarding extension of closing dates, specifically: (i) the Program objectives remain achievable; (ii) The performance of the Borrower remains satisfactory; (iii) The World Bank and the Borrower agree on actions that will be undertaken by the Borrower to complete critical Program activities; and (iv) There are no outstanding audits. Page 4 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) II. DESCRIPTION OF PROPOSED CHANGES 9. The proposed Program restructuring includes:  Extension of the Program closing date by 19 months (from November 30, 2021 to June 30, 2023), to ensure that all critical activities across result areas are finalized and implemented to support the achievement of the PDO;  Revision of the disbursement estimates to reflect the expected disbursements within the extended implementation period;  Adjustments to the RF, to better clarify the context of some PDO and intermediate level and link them with the revised DLIs. While proposing these changes, the monitoring and evaluation framework remains relevant and comprehensive, allowing Program performance tracking over its remaining lifetime. Annex 1 presents changes to the RF and related indicators.  Adjustments to the DLI matrix to align the values of the DLI targets with the evolving country and sectoral circumstances and ensure measurability and consistency in tracking progress on outputs and outcomes in the extended Program implementation period. Further, the financial year in which a DLI is to be achieved is delayed and pushed to subsequent years (DLIs 1, 2, 3 and 5). Baseline assumptions of some DLIs (DLI 1, 2 and 3) are also amended, to reflect actual ground experience. In addition, DLI 7.1 is substituted with new DLR that take place in subsequent financial years. Some DLRs which could not be completed are deleted (DLR 1.4, 2.3, 2.4, 2.5, 3.3, 3.4, 3.5 and 5.4). Scope of two DLIs is enhanced to ensure sustainability of reforms (DLI 4 and 6)The revised DLI matrix is included in Annex 1 and the proposed changes are summarized in Table 1 below.  Cancellation of US$20 million. As a result of restructuring, the scope of some DLIs is reduced. These include DLI 2 in which the baseline of cash held outside the TSA is revised . DLI3 is also revised and made more specific to Project Development Objective. With focus of DLI3 on e-Procurement in Health and Education, the total allocation of this DLI is also reduced. Cancellation of US $20 million (5% of the total size of the program) will have no impact on achievement of PDO. Alternatively, the result framework is revised to make it more relevant to achievement of the PDO. Page 5 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) Table 1: Summary of Proposed Changes to the DLI Matrix DLI No. Description Proposed Rationale Original DLI Allocation Revised DLI Allocation Changes (in US$ million) (in US$ million) DLI 1 Reduction of The The DLI targets require calculation 70 70 variance in FY2019/2020 of variance in health and functional target is deleted education, separately for each expenditure and targets of province. This DLI will be made composition for subsequent scalable in proportion to the health and education years are made results achieved by each province to improve reliability scalable and the federal government. The of the budget (FY2020/2021, scope of this DLI will increase with FY2021/22 and inclusion of federal government FY 2022/23) and be better aligned to the outputs of the Program. DLI 2 Reduction in cash The DLI requires Baseline for government cash held 70 40 held outside the updating the in commercial bank accounts was Recipient’s TSA baseline relating based on the State Bank report, to cash held which includes provincial and local outside the TSA. government entities which are not DLIS 2.3, 2.4 and included in the TSA Policy. 2.5 are deleted Therefore, the baseline for the and replaced indicators is updated based on with the new reconciled figures of cash held ones to be outside the TSA by Ministries, completed Departments and Agencies during the (excluding PSEs) as reported by the extended State Bank. With revision in period. baseline, this indicator will be achievable. By excluding the provincial and local government bank accounts, the scope of this DLI is reduced and, therefore, portion of the DLI amount shifted to other DLIs with an increased Page 6 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) scope in addition to cancellation of US$15 million. DLI 3 Percentage of vendor The DLI requires This activity is delayed due to 50 45 contracts processed extension in delays in hiring of a consulting through the completion firm. The extension of the end Recipient’s e- dates and target’s date will be aligned with procurement system reduction in and support the completion of scope. The ongoing activities. The scope of baseline is also the DLI is reduced to only focus on updated. implementation of e-procurement system in health and education. DLI 4 Percentage of Scope and cost Scope of this DLI is enhanced from 30 35 alignment of of this DLI is Piloting in selected districts to its information and enhanced replication in whole of the identification government. This will support numbers for sustainability of this reform. individual primary school teachers and health workers related to their place of work and salaries DLI 5 Percentage of Target dates for 30 30 pensioners, completion of disaggregated by the DLI are gender, extended. The authenticated against allocated NADRA computerized amounts have national identity card, also been paid through the adjusted/ split Direct Credit Scheme between two no later than the financial years. following pension payment cycle after retirement Page 7 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLI 6 Percentage of audit The scope and The DLI relates to follow up audit 40 50 recommendations amount of this recommendations by PAC relating processed through DLI is enhanced to health and education. This the AMIS scope is enhanced to include four additional sectors. (Revenue, Social Safety, Climate & Public Works) DLR 7 Increased citizen DLR 7.1 is DLR 7.1 relates to submission of 30 30 access to key fiscal replaced Open Government Action Plan. information on This activity could not be health and completed due to factors the education. Program control. The DLI is, therefore, replaced with increasing the scope of reporting requirements. DLI 8 Percentage of fiscal No change 80 80 performance and service delivery indicators met by the provinces TOTAL 400 380 Page 8 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) III. SUMMARY OF CHANGES Changed Not Changed Change in Results Framework ✔ Change in Loan Closing Date(s) ✔ Change in Cancellations Proposed ✔ Reallocation between and/or Change in DLI ✔ Change in Disbursement Estimates ✔ Change in Implementation Schedule ✔ Change in Implementing Agency ✔ Change in Program's Development Objectives ✔ Change in Program Scope ✔ Change in Disbursements Arrangements ✔ Change in Systematic Operations Risk-Rating Tool ✔ (SORT) Change in Safeguard Policies Triggered ✔ Change in Legal Covenants ✔ Change in Institutional Arrangements ✔ Other Change(s) ✔ IV. DETAILED CHANGE(S) OPS_DETAILEDCHANGES_COMPONENTS_TABLE OPS_DETAILEDCHANGES_LOANCLOSING_TABLE LOAN CLOSING DATE(S) Original Revised Proposed Proposed Deadline Ln/Cr/TF Status Closing Date Closing(s) Date Closing Date for Withdrawal Applications IDA-61700 Effective 30-Nov-2021 30-Jun-2023 31-Dec-2023 OPS_DETAILEDCHANGES_CANCELLATIONS_TABLE Page 9 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) CANCELLATIONS PROPOSED Value Current Cancellation New Reason for Ln/Cr/TF Status Currency Date of Amount Amount Amount Cancellation Cancellation LOAN IDA-61700- Disburs 400,000,000.0 380,000,000. RESTRUCTURI USD 20,000,000.00 18-Oct-2021 001 ing 0 00 NG, COST SAVINGS OPS_DETAILEDCHANGES_DISBURSEMENT_TABLE DISBURSEMENT ESTIMATES Year Current Proposed 2018 80,000,000.00 80,000,000.00 2019 100,000,000.00 100,000,000.00 2020 50,000,000.00 62,000,000.00 2021 100,000,000.00 43,000,000.00 2022 70,000,000.00 95,000,000.00 OPS_DETAILEDCHANGES_EA_TABLE . Page 10 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) ANNEX 1: RESULTS FRAMEWORK AND DISBURSEMENT LINKED INDICATORS MATRIX . . Results framework Program Development Objectives(s) The project development objective (PDO) is to improve public financial management and procurement systems for better management and accountability in service delivery for health and education sectors. Program Development Objective Indicators by Objectives/ Outcomes RESULT_FRAME_TBL_PDO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 Strengthening the legal framework and internal management systems in line ministries and SDUs Variance in health and Less than 25 percent Less than 15 percent education for fiscal Less than 13 percent Less than 10 percent variance in functional variance in functional Less than 10 percent year 2016-17 variance in functional variance in functional expenditure expenditure variance in functional (Federal) - 26% expenditure expenditure composition for composition for expenditure Reduction of variance in composition for composition for (Punjab) - 21 % health and education health and education composition for health functional expenditure health and education health and education (Khyber Pakhunkhwa) - PFM law enacted as measured by as measured by and education as composition for health and as measured by as measured by 29% variation between variation between measured by variation education (Text) variation between variation between (Sindh) - 11% for fiscal original approved original approved between original original approved original approved year 2016-17 budget and actual budget and actual approved budget and budget and actual budget and actual (Baluchistan) - 10% expenditures. (FY expenditures. (FY actual expenditures. expenditures. expenditures. 2018-19) 2019-20) Action: This indicator has Rationale: been Revised Page 11 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_PDO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 1. Verification protocol added to guide calculation of variance. The verification protocol is included in Project Appraisal Document, but due to some error, does not show in the Operation Portal. 2. Baseline updated on the basis of audited financial statements for FY 2016-17 3. Scope of DLR 1.5 and 1.6 is enhanced to include variance in federal education and health spending in addition to the four provinces. 4. DLR 1.4 is deleted 5. DLR 1.5 and 1.6 are made scalable. DLR 2.1: Auditor General of Pakistan (AGP) to complete special survey of government accounts (FY 2016-17) Federal in commercial banks. Government Deposits (prior result) of PKRs 0.916 trillion 10% of baseline (PKRs (US$10m) Reduction in cash held parked in commercial 100 billion) brought 15% of the baseline or outside the Recipient’s bank accounts of under the TSA (US $ DLR 2.2: The Deleted Deleted Deleted PKRs 150 billion Treasury Single Account which PKRs 0 billion 1.5 million for PKRs Recipient’s Ministry brought into the TSA (Text) was brought into the 10 billion brought TSA. of Finance adopts under the TSA) accounting framework for daily consolidation of all government cash balances as part of the TSA. (prior result) Page 12 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_PDO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 (US$10m) Rationale: 1. Baseline is updated in the light of recommendations by the Auditor General of Pakistan, who carried out a survey in 2018 and identified , net eligible deposits Action: This indicator has base of around Pak Rs. 1,071.4 billion, which can be roundup for inclusion in the proposed TSA. been Revised 2. Timeline is extended to enable completion of activities. 3. US $ 30 million of the DLI amount is re-allocated. Improved procurement performance 50 to 90 percent of 50 to 90 percent of Publication of targeted packages targeted procurement mandatory standard (whose contract packages (whose bidding documents amount is more than contract amount is PPRA approves the for goods and PKR 5 million for more than PKR 5 notification for the Percentage of vendor request for proposal goods and services million for goods and amendment to the e-procurement pilot contracts processed for consultancy Development of an e- and more than PKR services and more than 0.00 Recipient’s Public test run in identified through the Recipient’s e- services and Procurement system 50 million for works) PKR 50 million for Procurement Rules entities procurement system (Text) contracts for to be processed works) to be processed 2004 (Rules 10, 19, specialized through e- through e- 24, and 33). procurements, e.g., procurement for procurement for ICT, pharmaceuticals, targeted primary targeted primary framework contracts. health and primary health and primary education sectors. education sectors. Rationale: Action: This indicator has 1. Baseline is updated. been Revised 2. Timeline is extended to enable completion of activities. Page 13 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_PDO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 3. US $ 5 million of the DLI amount is cancelled /re-allocated. External audit, legislative scrutiny, and social accountability. Percentage of audit Establish AMIS recommendations Audit Management Center and train processed through the Information System officials of AMIS 40.00 0.60 0.80 80.00 80.00 Audit Management does not exist Center and PAC Information System. (Text) Secretariat Rationale: Action: This indicator has The end target of this indicator increased from 80% to 90% to reflect additional activities during the extension phase been Revised Performance-based grant Innovation award Innovation award Innovation award Innovation award Innovation award provided from the provided from the provided from the provided from the provided from the Ministry of Finance of Ministry of Finance of Ministry of Finance of Ministry of Finance of Ministry of Finance of the Recipient to the the Recipient to the the Recipient to the the Recipient to the the Recipient to the Percentage of fiscal provincial provincial provincial provincial provincial performance and service Fiscal Coordination 0.00 governments for at governments for at governments for at governments for at governments for at delivery indicators met by Committee notified least 10 percent up to least 25 percent up toleast 35 percent up to least 35 percent up to least 35 percent up to the provinces (Text) 20 percent of fiscal 50 percent of fiscal 70 percent of fiscal 70 percent of fiscal 70 percent of fiscal performance and performance and performance and performance and performance and service delivery service delivery service delivery service delivery service delivery indicators met. indicators met. indicators met. indicators met. indicators met. Rationale: Action: This indicator has Intermediate indicators added and final indicator increased to reflect additional efforts during the extension period been Revised Page 14 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) PDO Table SPACE Intermediate Results Indicators by Result Areas RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 Strengthening legal framework and internal management systems in line ministries,service delivery Regulatory Framework Notification of revised updated (PFM law, Legal Framework for Rules under PFM Act updated delegation of Accounting Policy Functions and Powers Public Financial for delegation of Treasury Rule to General Financial power, General Financial and Procedure of PAO, Receipt and Management in terms PFM Act enacted. powers to Principal support reciept and Rules updated and Rules, Accounting Policies Manual and Chart of Payment Rules, of Law and Subsidiary Accounting Officers payments notified notified and Procedures Manual and Accounts updated General Financial Rules does not exist notified Chart of Accounts. (Text) Rules, APPM and Chart of Accounts) Rationale: Action: This indicator has Requires addition of inter-mediate indicators and extension in target dates been Revised Internal Audit Regulatory framework PFM Law approved Internal Audi Plan for Internal Audit Internal Audit Reports arrangements modernized Internal Audit Internal Audi for internal audit with provisions for Health and Education Reports for Health for Health and in health and education function notified Committee notified function does not exist internal audit prepared and Education issued Education issued departments. (Text) Rationale: Action: This indicator has Requires addition of intermediate indicators. and extension in final dates been Revised Improve the timeliness of Dashboard for fiscal Implement establish e-forms for Upload Develop Interface Comprehensive Comprehensive comprehensive financial information does not dashboard to report communicating and comprehensive TSA with State Bank of reports published on reports published on and nonfinancial reporting exist on fiscal information consolidating non- data into the Pakistan Ministry of Finance Ministry of Finance Page 15 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 by linkage or interface FABS data Dashboard on a Dashboard and Dashboard and (Text) monthly basis and updated at least on updated at least on initiate reporting to monthly basis monthly basis higher management Rationale: Action: This indicator has Requires additions of intermediate indicators and revision in target dates been Revised PFM Act Approved Cash Legal Framework Regulatory incorporating Cash Management TSA rules and Management Policy with Regulatory framework including law and framework for Cash principals of cash Framework approved Cash Management accounting accounting framework for for Cash Management subsidiary rules for Management does management by the Cabinet Unit established framework for MDAs daily consolidation of all does not exist cash management in not exist approved by the notified government (Text) place parliament Rationale: Action: This indicator has Add inter-mediate steps and revisions in target completion dates been Revised External audit, legislative scrutiny, and social accountability Reports of PAC hearings on audit report on annual financial statements are No No Yes Yes Yes Yes Yes published on the website (Yes/No) Rationale: Action: This indicator has Requires addition of intermediate indicators been Revised Page 16 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 Financial transactions of health and education Software for Training manuals for function recorded in FABS 0.00 Computer Assisted 0.20 0.60 0.70 0.80 CAATs prepared audited through Computer Audits aquired Ai (Text) Rationale: Action: This indicator has Inter-mediate indicators are added and end dates are revised been Revised Citizen Portal set up to facilitate Citizen Participatory Audits, No No Yes Yes Yes Yes Yes including fraud hotline for feedback (Text) Rationale: Action: This indicator has Inter-mediate indicators are added and end date revised been Revised Citizen Participatory Audit reports that cover 0.00 0.00 0.00 0.00 0.00 2.00 4.00 indicators in the ISDR published. (Number) Rationale: Action: This indicator has Timeline for completion of targets extended been Revised Improved procurement performance Page 17 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 Number of departments with vendor claims for health and education 0.00 0.00 0.00 0.00 0.00 2.00 4.00 departments paid at accounting offices. electronically (Number) Rationale: Action: This indicator has Add intermediate result indicators. Description of indicator changed and end target revised. been Revised Bank reconciliation of all active government bank accounts in the TSA takes 8.00 8.00 8.00 8.00 6.00 4.00 4.00 place at least monthly at (Weeks) Rationale: Action: This indicator has This Intermediate Indicator is deleted. been Revised Percent of budget derived from procurement plans in selected federal ministries 0.00 0.00 0.00 0.00 50.00 60.00 90.00 of health and education (Percentage) Rationale: Action: This indicator has Specified the sectors which are education and health. Added intermediate targets and revised the end date been Revised Page 18 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 Databases or records are maintained for contracts, including data on what has 0.00 0.00 0.00 0.00 0.00 0.00 50.00 been procured, value o (Percentage) Rationale: Action: This indicator has Intermediate indicators added and end date of the target is revised been Revised E-procurement guidelines issued and Supplier Relations Management 0.00 0.00 0.00 0.00 0.00 1.00 2.00 Module operational in health and education (Number) Rationale: Action: This indicator has Add intermediate indicators and revision in the end target dates been Revised End user training in e- Procurement system 0.00 0.00 0.00 0.00 0.00 40.00 80.00 (Number) Rationale: Action: This indicator has To align the indicator with implementation of e-Procurement been Revised Performance-based grant Page 19 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 5 Incentive system by the FCC to improve fiscal performance and service No Yes Yes Yes Yes Yes Yes delivery in selected areas (Yes/No) Rationale: Action: This indicator has Requires additions of intermediate targets and revision in the end dates. been Revised Innovative applications used to report and account 0.00 0.00 1.00 2.00 3.00 4.00 4.00 for funds utilized. (Number) Rationale: Action: This indicator has Add intermediate indicators. been Revised IO Table SPACE Disbursement Linked Indicators Matrix DLI IN01025036 ACTION Reduction of variance in functional expenditure composition for health and education to improve the reliability of the DLI 1 budget Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome No Text 70,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Page 20 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) Baseline Health - 43%; Education – 30% DLR 1.1: National Assembly of the Recipient approves the Federal Consolidated Fund and Public Accounts (Maintenance and Operations) Act. (prior result) (US$20m) DLR 1.2: Auditor General of FY 2017/18 30,000,000.00 Pakistan (AGP) in accordance with Article 170 of the Pakistan Constitution 1973, notifies a standardized expenditure control procedure for online bill submission. (US$10m) DLR 1.3: Less than 25 percent variance in functional expenditure composition for health and education FY2018/19 20,000,000.00 as measured by variation between original approved budget and actual expenditures. DLR 1.4: Less than 15 percent variance in functional expenditure composition for health and education Fy 2019/20 10,000,000.00 as measured by variation between original approved budget and actual expenditures. DLR 1.5: Less than 10 percent variance in functional expenditure composition for health and education FY 2020/21 10,000,000.00 as measured by variation between original approved budget and actual expenditures FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. Page 21 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLI IN01025004 ACTION Reduction of variance in functional expenditure composition for health and education to improve the reliability of the DLI 1 budget Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 70,000,000.00 71.43 Period Value Allocated Amount (USD) Formula Federal - 26% KPK - 29% Punjab - 22% Sindh - 11% Baseline Baluchistan - 10% DLR 1.1: National Assembly of the Recipient approves the Federal Consolidated Fund and Public Accounts (Maintenance and Operations) Act. (prior result) (US$20m) DLR 1.2: Auditor General of FY 2017/18 30,000,000.00 Pakistan (AGP) in accordance with Article 170 of the Pakistan Constitution 1973, notifies a standardized expenditure control procedure for online bill submission. (US$10m) DLR 1.3: Less than 25 percent variance in functional expenditure composition for health and education as FY2018/19 20,000,000.00 measured by variation between original approved budget and actual expenditures. Fy 2019/20 DLR 1.4 Deleted 0.00 DLR 1.5:Less than 15 percent variance in functional expenditure composition for health and education as measured by variation between original approved FY 2020/21 10,000,000.00 US $ 2 million for each government budget and actual expenditures for federal and each of the provincial governments (2 million for each government). Page 22 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLR 1.6:Less than 13 percent variance in functional expenditure composition for health and education as measured by variation between original approved FY 2021/22 5,000,000.00 US $ 1 million for each government budget and actual expenditures for federal and each of the provincial governments (1 million for each government). DLR 1.7: Less than 10 percent variance in functional expenditure composition for health and education as FY 2022/23 measured by variation between original approved 5,000,000.00 US $ 1 million for each government budget and actual expenditures (US $ 1 million for each government) Rationale: 1. Verification protocol added to guide calculation of variance. The verification protocol is included in Project Appraisal Document, but due to some error, does not show in the Operation Portal. 2. Baseline updated on the basis of audited financial statements for FY 2016-17 3. Scope of DLR 1.5and 1.6 is enhanced to include variance in federal education and health spending in addition to the four provinces. 4. DLR 1.5 and 1.6 are made scalable. 5. DLR 1.4 is deleted DLI IN01025040 ACTION DLI 2 Reduction in cash held outside the Recipient’s Treasury Single Account Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome No Text 70,000,000.00 0.00 Period Value Allocated Amount (USD) Formula 753, 084 commercial bank accounts with total Baseline balance of PKR 1.584 trillion in Recipient’s cash DLR 2.1: Auditor General of Pakistan (AGP) to FY 2017/18 complete special survey of government accounts in 20,000,000.00 commercial banks. (prior result) (US$10m) DLR 2.2: Page 23 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) The Recipient’s Ministry of Finance adopts accounting framework for daily consolidation of all government cash balances as part of the TSA. (prior result) (US$10m) DLR 2.3: 5 percent reduction in cash held outside FY2018/19 20,000,000.00 the TSA DLR 2.4: additional 5 percent reduction in cash held Fy 2019/20 20,000,000.00 outside the TSA DLR 2.5: additional 5 percent reduction in cash held FY 2020/21 10,000,000.00 outside the TSA. FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. DLI IN01025135 ACTION DLI 2 Reduction in cash held outside the Recipient’s Treasury Single Account Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 40,000,000.00 50.00 Period Value Allocated Amount (USD) Formula (FY 2016-17) Federal Government Deposits of PKRs Baseline 0.916 trillion parked in commercial bank accounts of which PKRs 0 billion was brought into the TSA. DLR 2.1: Auditor General of Pakistan (AGP) to complete special survey of government accounts in FY 2017/18 commercial banks. (prior result) (US$10m)DLR 2.2: 20,000,000.00 The Recipient’s Ministry of Finance adopts accounting framework for daily consolidation of all Page 24 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) government cash balances as part of the TSA. (prior result) (US$10m) FY2018/19 DLR 2.3 : Deleted 0.00 Fy 2019/20 DLR 2.4: Deleted 0.00 FY 2020/21 DLR 2.5: Deleted 0.00 DLR 2.6 10% of baseline (PKRs 100 billion) brought FY 2021/22 under the TSA (US $ 1 million for PKRs 10 billion 15,000,000.00 US $ 1.5 million for PKRs 10 billion brought in the TSA) DLR 2.7 Additional 5% of baseline or additional PKRs 50 billion brought under the TSA (US $ 1 million for US $ 1 million for PKRs 10 billion above FY 2022/23 5,000,000.00 PKRs 10 billion above PKRs 100 billion brought in the PKRs 100 billion brought under the TSA TSA) Rationale: 1. Baseline is updated to capture federal government accounts held outside the TSA and exclude provincial government accounts 2. Timeline is extended to enable completion of activities. 3. US $ 30 million of the DLI amount is re-allocated. DLI IN01025048 ACTION DLI 3 Percentage of vendor contracts processed through the Recipient’s e-procurement system Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome No Text 50,000,000.00 0.00 Period Value Allocated Amount (USD) Formula PPRA to establish baseline data based on selected Baseline methodology for assessing procurement systems indicators by March 2018. Page 25 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLR 3.1: PPRA approves the notification for the FY 2017/18 amendment to the Recipient’s Public Procurement 20,000,000.00 Rules 2004 (Rules 10, 19, 24, and 33). DLR 3.2: Publication of mandatory standard bidding documents for goods and request for proposal for FY2018/19 consultancy services and contracts for specialized 10,000,000.00 procurements, e.g., ICT, pharmaceuticals, framework contracts. DLR 3.3: 50 percent of targeted procurement packages (whose contract amount is more than PKR Fy 2019/20 5 million for goods and services and more than PKR 10,000,000.00 50 million for works) to be processed through e- procurement for health and education sectors. DLR 3.4: 90 percent of targeted procurement packages (whose contract amount is more than PKR 5 million for goods and services and more than PKR 50 million for works) processed through e- procurement for health and education sectors. FY 2020/21 ($5m) DLR 3.5: 50 percent of targeted procurement 10,000,000.00 packages (whose contract amount is more than PKR 5 million for goods and services and more than PKR 50 million for works) processed through e- procurement for additional five selected procuring entities. ($5m) FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. Page 26 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLI IN01025137 ACTION DLI 3 Percentage of vendor contracts processed through the Recipient’s e-procurement system Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 45,000,000.00 44.44 Period Value Allocated Amount (USD) Formula PPRA to establish baseline data based on selected Baseline methodology for assessing procurement systems indicators by March 2018. DLR 3.1: PPRA approves the notification for the FY 2017/18 amendment to the Recipient’s Public Procurement 20,000,000.00 Rules 2004 (Rules 10, 19, 24, and 33). DLR 3.2: Publication of mandatory standard bidding documents for goods and request for proposal for FY2018/19 consultancy services and contracts for specialized 10,000,000.00 procurements, e.g., ICT, pharmaceuticals, framework contracts. Fy 2019/20 DLR 3.3 Deleted 0.00 FY 2020/21 DLR 3.4 Deleted DLR 3.5 Deleted 0.00 DLR 3.6: e-procurement pilot test run in identified entities (2.5) DLR 3.7: Intra-operability framework, FY 2021/22 5,000,000.00 and process mapping signed off between the federal and provincial PPRAs and key federal entities. (2.5) DLR 3.8: 50 to 90 percent of targeted procurement packages (whose contract amount is more than PKR US $ 6 million on achievement of 50% FY 2022/23 5 million for goods and services and more than PKR 10,000,000.00 target. US% 1 million for each 50 million for works) to be processed through e- additional 10% procurement for targeted primary health and Page 27 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) primary education sectors. (US $ 6 million on achievement of 50% target. US% 1 million for each additional 10%) Rationale: 1. Baseline is updated. 2. Timeline is extended to enable completion of activities. 3. US $ 5 million of the DLI amount is cancelled /re-allocated. DLI IN01025052 ACTION Percentage of alignment of information and identification numbers for individual primary school teachers and health DLI 4 workers related to their place of work and salaries Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 30,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Individual data in the OM are not aligned with the Baseline ones in the EMIS and HMIS. DLR 4.1: Completion of mapping of DDO codes to unique primary schools and basic health units in pilot districts. (US$5m) DLR 4.2: Completion of FY 2017/18 10,000,000.00 standardization of sanctioned position codes between the budget and payroll in pilot districts. (US$5m) DLR 4.3: 40 percent of primary school teachers and FY2018/19 health workers tagged against unique primary 10,000,000.00 schools and basic health units in pilot districts. DLR 4.4: 60 percent of primary school teachers and Fy 2019/20 health workers tagged against unique primary 5,000,000.00 schools and basic health units in pilot districts. Page 28 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLR 4.5: 80 percent of primary school teachers and FY 2020/21 health workers tagged against unique primary 5,000,000.00 schools and basic health units in pilot districts. FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. DLI IN01025244 ACTION Percentage of alignment of information and identification numbers for individual primary school teachers and health DLI 4 workers related to their place of work and salaries Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 35,000,000.00 85.71 Period Value Allocated Amount (USD) Formula Individual data in the OM are not aligned with the Baseline ones in the HR records maintained in the health and education departments DLR 4.1: Completion of mapping of DDO codes to unique primary schools and basic health units in pilot districts. (US$5m)DLR 4.2: Completion of FY 2017/18 10,000,000.00 standardization of sanctioned position codes between the budget and payroll in pilot districts. (US$5m) DLR 4.3: 40 percent of primary school teachers and FY2018/19 health workers tagged against unique primary 10,000,000.00 schools and basic health units in pilot districts. Page 29 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLR 4.4: 60 percent of primary school teachers and Fy 2019/20 health workers tagged against unique primary 5,000,000.00 schools and basic health units in pilot districts. DLR 4.5: 80 percent of primary school teachers and FY 2020/21 health workers tagged against unique primary 5,000,000.00 schools and basic health units in pilot districts. DLR 4.6: Pilots replicated across one provincial or FY 2021/22 2,500,000.00 federal government DLR 4.6: Pilots replicated across one additional FY 2022/23 2,500,000.00 provincial government Rationale: The scope of this DLI is enhanced to ensure sustainability of reform and government wide implementation of budget and accounting integration of HR data DLI IN01025055 ACTION Percentage of pensioners, disaggregated by gender, authenticated against NADRA computerized national identity card, DLI 5 paid through the Direct Credit Scheme no later than the following pension payment cy Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 30,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline DCS paid 35% FY 2017/18 DLR 5.1:50% 10,000,000.00 FY2018/19 DLR 5.2: 70% 10,000,000.00 Fy 2019/20 DLR 5.3: 80% 5,000,000.00 Page 30 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) FY 2020/21 DLR 5.4: 90% 5,000,000.00 FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. DLI IN01025252 ACTION Percentage of pensioners, disaggregated by gender, authenticated against NADRA computerized national identity card, paid DLI 5 through the Direct Credit Scheme no later than the following pension payment cy Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 30,000,000.00 83.33 Period Value Allocated Amount (USD) Formula Baseline DCS paid 35% FY 2017/18 DLR 5.1:50% 10,000,000.00 FY2018/19 DLR 5.2: 70% 10,000,000.00 Fy 2019/20 DLR 5.3: 80% 5,000,000.00 FY 2020/21 DLR 5.4 Deleted 0.00 DLR 5.5 85% (US 500,000 for each additional 1% US 500,000 for each additional 1% FY 2021/22 2,500,000.00 above 80%) above 80% DLR 5.6: 90% (US 500,000 for each additional 1% US 500,000 for each additional 1% FY 2022/23 2,500,000.00 above 85%) above 85% Page 31 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLI IN01025057 ACTION DLI 6 Percentage of audit recommendations processed through the Audit Management Information System. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome No Text 40,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline AMIS does not exist. DLR 6.1: AMIS Competency Wing established and FY 2017/18 10,000,000.00 audit and PAC staff trained DLR 6.2: 40 percent of PAC recommendations for health sector effectively followed up and reports FY2018/19 10,000,000.00 published on an official website or by any other means easily accessible to the public DLR 6.3: 60 percent of PAC recommendations for health and education sectors effectively followed up Fy 2019/20 10,000,000.00 and reports published on an official website or by any other means easily accessible to the public. DLR 6.4: 80 percent of PAC recommendations for health and education sectors effectively followed-up FY 2020/21 10,000,000.00 and reports published on an official website or by any other means easily accessible to the public FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. Page 32 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLI IN01025245 ACTION DLI 6 Percentage of audit recommendations processed through the Audit Management Information System. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome No Text 50,000,000.00 80.00 Period Value Allocated Amount (USD) Formula Baseline AMIS does not exist. DLR 6.1: AMIS Competency Wing established and FY 2017/18 10,000,000.00 audit and PAC staff trained DLR 6.2: 40 percent of PAC recommendations for health sector effectively followed up and reports FY2018/19 10,000,000.00 published on an official website or by any other means easily accessible to the public DLR 6.3: 60 percent of PAC recommendations for health and education sectors effectively followed up Fy 2019/20 10,000,000.00 and reports published on an official website or by any other means easily accessible to the public. DLR 6.4: 80 percent of PAC recommendations for health and education sectors effectively followed-up FY 2020/21 10,000,000.00 and reports published on an official website or by any other means easily accessible to the public DLR 6.5: 80 percent of PAC recommendations for health, education and at least two more sectors FY 2021/22 effectively followed-up and reports published on an 5,000,000.00 official website or by any other means easily accessible to the public DLR 6.6: 80 percent of PAC recommendations for FY 2022/23 health, education and at least four more sectors 5,000,000.00 effectively followed-up and reports published on an Page 33 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) official website or by any other means easily accessible to the public Rationale: Scope of the DLI is enhanced to ensure sustainability DLI IN01025058 ACTION DLI 7 Increased citizen access to key fiscal information on health and education. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 30,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline FY 16/17 Budg DLR 7.1: Submission of an action plan, which FY 2017/18 includes the Fiscal Transparency theme, by the 10,000,000.00 Recipient to the Open Government Partnership. DLR 7.2: Integrated Service Delivery Report (ISDR) FY2018/19 for education sector uploaded in Open Public 10,000,000.00 Finance Data Portal. DLR 7.3: ISDR for education and health sectors Fy 2019/20 5,000,000.00 uploaded in Open Public Finance Data Portal. DLR 7.4: ISDR for education and health sectors FY 2020/21 5,000,000.00 uploaded in Open Public Finance Data Portal. FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. Page 34 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLI IN01025151 ACTION DLI 7 Increased citizen access to key fiscal information on health and education. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 30,000,000.00 50.00 Period Value Allocated Amount (USD) Formula Baseline FY 16/17 Budget FY 2017/18 DLR 7.1 Deleted 0.00 DLR 7.2:Integrated Service Delivery Report (ISDR) for FY2018/19 education sector uploaded in Open Public Finance 10,000,000.00 Data Portal. DLR 7.3:ISDR for education and health sectors Fy 2019/20 5,000,000.00 uploaded in Open Public Finance Data Portal. DLR 7.4:ISDR for education and health sectors FY 2020/21 5,000,000.00 uploaded in Open Public Finance Data Portal. DLR 7.5: Integrated Service Delivery Report (ISDR) FY 2021/22 for education , health and povety alleviation sector 5,000,000.00 sector uploaded in Open Public Finance Data Portal. DLR 7.6: Government wide citizen budget execution FY 2022/23 5,000,000.00 reports uploaded in Open Public Finance Data Portal Rationale: DLR 7.1 is replaced Page 35 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLI IN01025059 ACTION DLI 8 Percentage of fiscal performance and service delivery indicators met by the provinces. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 80,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No existing coordination mechanism DLR 8.1: Establishment of Fiscal Coordination Committee (FCC) by the Council for Common Interests (CCI). (US$10m) (prior result) DLR 8.2: FY 2017/18 Establishment and approval of an incentive system 20,000,000.00 by the FCC to improve fiscal performance and service delivery in selected areas. (US$10m) (prior result) DLR 8.3: Innovation award provided from the Ministry of Finance of the Recipient to the provincial FY2018/19 governments for at least 10 percent up to 20 20,000,000.00 percent of fiscal performance and service delivery indicators met. DLR 8.4: Innovation award provided from the Ministry of Finance of the Recipient to the provincial Fy 2019/20 governments for at least 25 percent up to 50 20,000,000.00 percent of fiscal performance and service delivery indicators met DLR 8.5: Innovation award provided from the Ministry of Finance of the Recipient to the provincial FY 2020/21 governments for at least 35 percent up to 70 20,000,000.00 percent of fiscal performance and service delivery indicators met. Page 36 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) FY 2021/22 0.00 FY 2022/23 0.00 Action: This DLI has been Revised. See below. DLI IN01025152 ACTION DLI 8 Percentage of fiscal performance and service delivery indicators met by the provinces. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 80,000,000.00 82.64 Period Value Allocated Amount (USD) Formula Baseline No existing coordination mechanism DLR 8.1: Establishment of Fiscal Coordination Committee (FCC) by the Council for Common Interests (CCI). (US$10m) (prior result) DLR 8.2: FY 2017/18 20,000,000.00 Establishment and approval of an incentive system by the FCC to improve fiscal performance and service delivery in selected areas. (US$10m) (prior result) DLR 8.3: Innovation award provided from the Ministry of Finance of the Recipient to the provincial FY2018/19 governments for at least 10 percent up to 20 percent 20,000,000.00 of fiscal performance and service delivery indicators met. DLR 8.4: Innovation award provided from the Ministry of Finance of the Recipient to the provincial Fy 2019/20 governments for at least 25 percent up to 50 percent 20,000,000.00 of fiscal performance and service delivery indicators met Page 37 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) DLR 8.5:Innovation award provided from the Ministry of Finance of the Recipient to the provincial FY 2020/21 governments for at least 35 percent up to 70 percent 20,000,000.00 of fiscal performance and service delivery indicators met. FY 2021/22 0.00 FY 2022/23 0.00 Page 38 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) ANNEX 2: PROGRAM ACTION PLAN . . PAP_CHANGE_TBL Action Completion Description Source DLI# Responsibility Timing Measurement Action Complete third Other CGA Due Date 30-Sep-2020 Report No Change surveillance audit for ISO 27001:2013 Information Security Management Services Certification. Undertake Open Technical PPRA Due Date 30-Sep-2020 Data Readiness No Change Data Readiness Report Assessment and adopt an implementation plan. Undertake Technical Auditor General Due Date 31-May-2019 Pension Liability No Change pension of Pakistan Assessment sustainability Report analysis: pension liabilities to be informed by sound actuarial analysis, coupled with a system in place for funding these liabilities. Sustaining Technical Ministry of Due Date 30-Jun-2018 Nomination of No Change activities for Finance. Committees collaborative leadership, change management, and strategic communication, including media outreach to citizens presenting the benefits of the reform program and seeking feedback for course correction. Page 39 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) PPRAs to Technical Public Recurrent Semi-Annually Notification of No Change ascertain KPIs and Procurement KPIs baselines to Regulatory monitor the Authority reform progress. A robust Technical CGA, AGP, PPRA, Due Date 30-Jun-2018 Citizen Portal No Change grievance redress MoF mechanism in place improving upon the current practices, and available to each ministry, vendors, contractors and pensioners A mechanism for Technical AGP Due Date 28-Feb-2019 Performance Revised enhanced citizen audit of engagement in education and measuring health indicators program performance/imp rovement in service delivery (specifically in education), participating in Performance Audits and endorsing open data Proposed A mechanism for Technical AGP Due Date 23-Apr-2021 Performance enhanced citizen audit of engagement in education and measuring health indicators program performance/imp rovement in service delivery (specifically in education), participating in Performance Audits and endorsing open data A mechanism for Other AGP Due Date 28-Feb-2019 Performance Marked for enhanced citizen Audit of Deletion engagement in education and measuring health indicators program Page 40 of 41 The World Bank PFM and accountability to support service delivery PforR (P157507) performance/imp rovement in service delivery (specifically in education), participating in Performance Audits and endorsing open data . 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